共同報告準則 (CRS) 下的新報告要求將於 2025 年 6 月在英屬維京群島 (BVI) 生效。在英屬維京群島國際稅務局金融帳戶報告系統入口網站上註冊的所有報告和非報告金融機構都必須提交年度 CRS 表格，要求深入了解該機構的投資者基礎以及 CRS 盡職調查和報告程序。該表格必須在每個財政期結束後九個月內提交。還必須提交風險評估，稅務機關可以根據指定的風險評級對該機構進行審查。
BVI: Further duties added to CRS obligations
New reporting requirements under the OECD Common Reporting Standard (CRS) come into effect in the British Virgin Islands (BVI) in June 2025. All reporting and non-reporting financial institutions registered on the BVI International Tax Authority financial account reporting system portal must submit an annual CRS form requiring in-depth knowledge of the institution's investor base as well as the CRS procedures for due diligence and reporting. The form must be submitted within nine months from the end of each financial period. A risk assessment must also be filed and the tax authority may review the institution based on the risk rating assigned.
Sources:
Ogier
Maples
BVI International Tax Authority (guide)